Description:
Spanish Journal of Finance and Accounting (REFC) is a quarterly academic journal which was founded in 1972. Its aim is the publication of high quality research papers in accounting and finance. The scope of the REFC covers theoretical and empirical analysis relating to financial markets and institutions, corporate finance, market microstructure, corporate governance, internal and management accounting and a wide spectrum of financial performance and financial reporting, including auditing and public accounting.

The "moving wall" represents the time period between the last issue
available in JSTOR and the most recently published issue of a journal.
Moving walls are generally represented in years. In rare instances, a
publisher has elected to have a "zero" moving wall, so their current
issues are available in JSTOR shortly after publication.
Note: In calculating the moving wall, the current year is not counted.
For example, if the current year is 2008 and a journal has a 5 year
moving wall, articles from the year 2002 are available.

Terms Related to the Moving Wall

Fixed walls: Journals with no new volumes being added to the archive.

Absorbed: Journals that are combined with another title.

Complete: Journals that are no longer published or that have been
combined with another title.